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  1. WHAT IS ASSESSMENT TAX?

    • Assessment rates are local taxes imposed for ownership and occupation of rateable holding situated within Council's area of jurisdiction.
  2. WHY WE SHOULD PAY THE ASSESSMENT TAX?
    • Collections from assessment tax are required to sustain the Council's spending in providing services like costs for town maintenance, constructing or maintaining recreational parks, grass cutting, payment for streetlights bills and others for the wellbeing of the community.
  3. WHY THE ASSESSMENT TAX LEVIED ON THE LAND OF MPM WHILE IT WAS IMPOSED OF ASSESSMENT TAX REVENUE BY THE LAND OFFICE?
    • Land tax is levied on all land under the National Land Code 1966 is based on the property disposed of by the State Government under the National Land Code 1966.While the Assessment is imposed by the council under the provisions of the Local Government Act 1976.
  4. WHAT SHOULD I DO IF I DID NOT RECEIVE ANY BILLS?
    • Come to Property and Valuation Unit, Lenggong District Council to get your bills. Please bring these information:-
    • • Lot No or Premises No. or Land allocation;
      • Account No. (if any) or
      • Past bill for reference
  5. WHAT IS MY RESPONSIBILITY AS A TAX PAYER?
    • The most important roles are to pay the tax assessment before the date.
      Tax payer should :-
    • • Check at the Lenggong District Council office for levy of assessment rates.
      • Pay rates on time.
      • Notify the Council of any change in postal address.
      • Gives P. O. Box Number if applicable,
      • Notify the Council of change of ownership.
      • Chcecking at the Council's office and settle the assessment tax payment to the Council before transfer of ownership takes place.
      • Notify the Council by correspondence if the buildings are renovated or demolished.
      • Informing the council by mail if you want reduction on assessment tax because your building is unoccupied.
      • Complete and return any forms that sent by the Council.
      • To collect at the Council's office copy of the assessment bill if not received. (No waiver of default fee is granted for non-receipt of assessment bill).
  6. WHAT SHOULD I DO IF I AM JUST A TENANT OF THE PREMISES?
    • You can provide the bil to the owner for immediate payment. If the owner fails to pay, your belongings in the presmises will be confiscated. Therefore you should protect yourselves by paying the rent to the Council until arrears is paid. The clause of Seksyen 151(6) Local Government Act 171 will protect you!
  7. WHY IS MY ASSESSMENT TAX RATE DIFFERENT THAN MY NEIGHBOUR?
    • Assessment tax rates may differ depending on the:-
    • • Type of buildings
      • Floor area
      • Location
      • Construction Material
      • Usage
  8. HOW CAN ASSESSMENT TAX CAN BE DETERMINED?
    • Assessment based on the following formula:
      Assessment Tax = Annual Value X Rate (%)
  9. HOW DOES THE RATE (%) DETERMINED?
    • Rate(%)based on the needs of the Council Budget or the costs borne by Council.
  10. HOW IS THE ANNUAL VALUE DETERMINED?
    • Annual Value is the estimated gross annual rental value in the form of the following formula:
      Annual Value = Estimated Monthly Gross Rent X 12 month
  11. AM I ENTITLED FOR REBATES IF MY PREMISES IS EMPTY / NO TENANT?
    • If your building has no tenant or empty, you must inform the Council. You will be entitled for the rebate if you fulfill the conditions under Regulation 5 and 6 of the Local Authorities (Rating) Regulations 1997.
  12. WHAT SHOULD I DO IF I WANT TO BUY A BUILT PREMISES HOUSE OR LAND?
    • Check with the Council for the registered name and any arrears to the premises or land in order to avoid from any regrets in the future. Seksyen 146, Act 171 enforces that settlement any arrears are of the owner's responsibility. You are also advised to check with realty that the premises or land taxes is paid.
  13. WHAT SHOULD I DO IF I HAVE CHANGED OR SOLD MY VACANT LOT / PREMISES OWNERSHIP, OR INHERIT IT?
    • Inform the Council with filling in Form 1 and Form J within three month after the change of ownership. Action will be taken following Seksyen 160(6) Akta 171 for failure to inform.
  14. WHAT IF I CANNOT AFFORD TO PAY THE SETTLEMENT?
    • The Council may consider payment by installments. You are advised to come to Property and Valuation Unit, Lenggong District Council for appeal and consideration with the in charged officers. The Council is always ready and willing to consider your problems on Tax Assessment.